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Finance Act 2021 Amendments Prospective: ITAT Upholds Depreciation on Goodwill in Amalgamation Cases
Case Law Details
- Case Name
- Nirma Limited Vs DCIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Ahmedabad
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Table of Contents▸
Nirma Limited Vs DCIT (ITAT Ahmedabad)
1. Sales Tax Subsidy – Capital vs. Revenue Receipt
MAT (Book Profit) Aspect
2. Depreciation on Intangible Assets
3. Product Registration Expenses
4. Deduction under Section 80IA for Captive Power Units
5. Corporate Guarantee Commission
6. Depreciation on Goodwill from Amalgamation
Conclusion
Page ContentsNirma Limited Vs DCIT (ITAT Ahmedabad)1. Sales Tax Subsidy – Capital vs. Revenue ReceiptMAT (Book Profit) Aspect2. Depreciation on Intangible Assets3. Product Registration Expenses4. Deduction under Section 80IA for Captive...
